Confiscation orders under the Proceeds of Crime Act 2002 may only be made by the Crown Court. An offender convicted of an offence in a magistrates’ court must be committed to the Crown Court where this is requested by the prosecution with a view to a confiscation order being considered (Proceeds of Crime Act 2002, s.70). If the committal is made in respect of an either way offence, the court must state whether it would have committed the offender to the Crown Court for sentencing had the issue of a confiscation order not arisen.